1. Office of Sponsored Programs Matching, Cost Sharing and In-kind

2. Matching is a specific type of cost sharing or in-kind, typically used when a sponsor requires the grantee to "match" the sponsor funding according to a specified ratio. ( OMB Circular A-110 ) Office of Sponsored Programs

3. Matching Cost Sharing In-kind Office of Sponsored Programs

4.   Mandatory Cost Sharing: Mandated by the funding agency. Ex: 50/50 Match   Must be tracked and documented.   Voluntary Cost Sharing: Not required, but offered to accurately reflect the level of effort required for the project.   Will become mandatory if funding is approved, and   then it must be tracked and documented. Office of Sponsored Programs

5. Criteria   Must be verifiable   Memos from Dept. Head, Dean, contributing organizations   Invoices   Must be allowable under A-21 cost principles   Must be provided for in the approved budget or proposal   Cost must be incurred during the same term of the award   Must not be included as cost sharing on any other projects/programs Office of Sponsored Programs

6.   Salaries and fringe benefits   Travel   Equipment   Office/classroom space ($15 per square feet of space)   Supplies   Project costs funded by other nonfederal grants or contracts   In-kind contributions donated by third parties Office of Sponsored Programs

7.   Matching must be approved prior to submitting any matching required proposals   The Department Head   The Dean   The VPAA   The Vice President for Business & Finance   Matching must be kept at a fairly reasonable level to prevent placing a burden on institutional resources Office of Sponsored Programs